Analisis Pengaruh Financial Distress, Umur Perusahaan, Dan Auditor Switching Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sub Sektor Restoran, Hotel Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19 Periode 2020-2021)

Ramadhani, Salsabila (2022) Analisis Pengaruh Financial Distress, Umur Perusahaan, Dan Auditor Switching Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sub Sektor Restoran, Hotel Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19 Periode 2020-2021). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the effect of Financial Distress, Company Age, and Auditor Switching on the Timeliness of Financial Reporting. The sample used in this study was a restaurant, hotel and tourism company listed on the Indonesia Stock Exchange for the period 2020 to 2021. Based on the sampling method using the Purposive Sampling method, a sample of 27 companies was obtained for 2 (two) years of observation from 2020 to 2021 with 54 observations. The data analysis techniques used in this study are descriptive statistical analysis, logistic regression analysis and hypothesis testing using the SPSS 26 program. The results of this study show that Company Age and Auditor Switching do not have a significant effect on the timeliness of financial reporting, while Financial Distress has a significant effect on the Timeliness of Financial Reporting. The results of this study conclude that Financial Distress, Company Age, and Auditor Switching have a significant effect on the Timeliness of Financial Reporting simultaneously.

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